https://www.taxtmi.com/caselaws?id=43885 Hydrogen used with oxygen merely to supply heat for melting quartz burner ends was held not to be a raw material under Notification No. 201/79. The Court applied the principle that a substance serving only as fuel in manufacture, and not as a material component of the end product, does not qualify for exemption treatment as raw material. On that basis, hydrogen in this use was excluded from the notification, and the issue was answered against the assessee and in favour of the Revenue. en-us Wed, 23 Oct 1991 00:00:00 +0530 Mon, 21 Jun 2010 16:48:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43885 Hydrogen used with oxygen merely to supply heat for melting quartz burner ends was held not to be a raw material under Notification No. 201/79. The Court applied the principle that a substance serving only as fuel in manufacture, and not as a material component of the end product, does not qualify for exemption treatment as raw material. On that basis, hydrogen in this use was excluded from the notification, and the issue was answered against the assessee and in favour of the Revenue. Case-Laws Central Excise Wed, 23 Oct 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43885